The Value On Your Tax Bill
Wis. Stat. 70.47 — notice of intent 48 hours before the board of review, and certiorari within 90 days of its decision
Two deadlines for an objection. The board of review may not hear an objection to the valuation of property unless, at least 48 hours before the board's first scheduled meeting, the objector gives the board's clerk written or oral notice of an intent to file an objection. The objection itself is then made in writing and filed with the clerk within the first 2 hours of the board's first scheduled meeting.
What the notice covers. No person may appear before the board of review, testify by telephone, or contest an assessment without giving the board's clerk notice at least 48 hours before the board's first meeting, or before the objection is heard if it is allowed later, stating whether the removal of a board member will be requested and estimating how long the hearing will take.
A late notice. The board grants a waiver of the 48-hour notice to a property owner who appears during the first 2 hours of the first meeting, shows good cause, and files a written objection. With proof of extraordinary circumstances, the board may waive the notice and the written objection deadline up to the end of the 5th day of the session, or the final day if the session is less than 5 days.
The public notice. The clerk publishes notice of the first meeting at least 15 days before it, or at least 30 days before it in a revaluation year, and all meetings of the board are open to the public.
The exterior view. A person who refused the assessor's reasonable written request, by certified mail, to enter onto the property to view its exterior may not appear before the board or contest the assessment.
At the hearing. The person states in writing an estimate of the value of the land and of the improvements. After the first meeting, a person scheduled to appear may not contact a board member about the objection except at a session of the board.
The decision and the appeal. Before it adjourns, the board gives the objector notice of the finalized assessment and of the appeal rights. An appeal is by an action for certiorari commenced within 90 days after the taxpayer receives that notice.
Other routes of appeal named in the notice are in other sections, which are not on this page. A particular assessment is a question for the board of review, or a licensed Wisconsin attorney.
Sources for this section (1)
- Wis. Stat. 70.47 — Board of review proceedings
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Wisconsin attorney.